Customs procedure of a free warehouse

Article 211. Maintenance and application of the customs procedure of a free warehouse

1. Customs procedurea free warehouse is a customs procedure applied to foreign goods and goods of the Union, according to which such goods are placed and used in a free warehouse without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure and their use in accordance with such customs procedure.
2. Goods placed under the customs procedure of a free warehouse can be placed and used in a free warehouse, as well asUnion goods, not placed under the customs procedure of a free warehouse, andforeign goods, placed under other customs procedures.
3. The goods of the Union are placed under the customs procedure of a free warehouse at the choice of the declarant.
   The legislation of a Member State may determine the categories of goods of the Union, which, for placement in a free warehouse established on the territory of this Member State, must be placed under the customs procedure of a free warehouse without fail.
4. With respect to goods of the Union that are in a free warehouse and are not placed under the customs procedure of a free warehouse, any operations may be performed, including those provided for in paragraph 1 of Article 213 of this Code.
5. Foreign goods placed under the customs procedure of a free warehouse retain the status of foreign goods, and Union goods placed under the customs procedure of a free warehouse retain the status of Union goods.
6. Goods manufactured (received) from Union goods placed under the customs procedure of a free warehouse acquire the status of Union goods.
   If the legislation of the Member States permits the placement and use in a free warehouse of Union goods not placed under the customs procedure of a free warehouse, then goods manufactured (received) from Union goods placed under the customs procedure of a free warehouse and Union goods not placed under the customs procedure of a free warehouse acquire the status of Union goods.
7. Goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, and goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, and goods of the Union (hereinafter - goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse), acquire the status of foreign goods, except for the case specified in the second paragraph of this paragraph.
   If goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse are exported from the customs territory of the Union, the status of such goods is determined in accordance with Article 218 of this Code.
8. If the goods in a free warehouse cannot be identified by the customs authority as goods that were in the territory of a free warehouse before its creation, or as goods placed under the customs procedure of a free warehouse or manufactured (received) in a free warehouse, then such goods for the purpose of their export from the territory of a free warehouse outside the customs territory of the Union is considered as goods of the Union, and for other purposes - as foreign goods imported into the customs territory of the Union.
9. When goods specified in paragraph 8 of this Article, previously exported from the customs territory of the Union in accordance with the customs procedure of export, are imported into the customs territory of the Union, the customs procedure of reimport cannot be applied to such goods.
10. Foreign goods subject to internal market protection measures placed under the customs procedure of a free warehouse must be identified in goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse for the export of such goods from the territory of a free warehouse to the rest of the customs territory of the Union.
    If foreign goods subject to internal market protection measures placed under the customs procedure of a free warehouse are used for the manufacture of goods made (received) from foreign goods placed under the customs procedure of a free warehouse, but cannot be identified in such goods, goods made (received) from such foreign goods Those placed under the customs procedure of a free warehouse must be exported from the customs territory of the Union.
11. The owner of a free warehouse may place and (or) use the goods of the Union on the territory of a free warehouse without placing them under the customs procedure of a free warehouse, taking into account paragraph 3 of this Article.
12. The Commission has the right to determine the list of goods and (or) categories of goods in respect of which the customs procedure of a free warehouse is not applied.
    In accordance with the legislation of the Member States, a list of foreign goods and (or) categories of foreign goods may be determined in respect of which the customs procedure of a free warehouse is not applied in the territory of this member State.
13. Parts, assemblies, aggregates that can be identified by the customs authority as being (included) in the composition of goods placed under the customs procedure of a free warehouse, are considered for the purpose of their export from the territory of a free warehouse as goods placed under the customs procedure of a free warehouse, and the provisions of this Code apply to them.

Article 212. Conditions for placing goods under the customs procedure of a free warehouse and their use in accordance with such a customs procedure

1. The condition for placing goods under the customs procedure of a free warehouse is compliance with prohibitions and restrictions in respect of foreign goods in accordance with Article 7 of this Code.
2. The declarant of goods placed under the customs procedure of a free warehouse may be a person who is the owner of a free warehouse, and in cases provided for by the legislation of the Member States on customs regulation, other persons may also act.
3. The conditions for the use of goods in accordance with the customs procedure of the free warehouse are:
   1. placement and finding of goods placed under the customs procedure of a free warehouse on the territory of a free warehouse during the period of its operation, taking into account paragraph 5 of this Article and paragraph 5 of Article 213 of this Code;
   2. the use of goods placed under the customs procedure of a free warehouse by the declarant who placed them under such a customs procedure, or by other persons determined in accordance with this chapter;
   3. the commission of actions in respect of goods placed under the customs procedure of a free warehouse in accordance with Article 213 of this Code.
4. Upon termination of the operation of a free warehouse, the conditions for the use of goods in accordance with the customs procedure of a free warehouse, as defined in paragraph 3 of this Article, must be observed until the completion or termination of this customs procedure in accordance with paragraph 3 of Article 215 of this Code.
5. The legislation of the Member States may establish cases when goods placed under the customs procedure of a free warehouse may be placed and located in the territories of several free warehouses owned by a legal entity that is a declarant of goods placed under the customs procedure of a free warehouse, cases of movement of such goods and goods manufactured (obtained) from goods placed in under the customs procedure of a free warehouse, between such warehouses, as well as the specifics of customs operations in these cases and the specifics of customs control in respect of such goods.

Article 213. Actions performed in respect of goods placed under the customs procedure of a free warehouse and in respect of goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse

1. In respect of goods placed under the customs procedure of a free warehouse and goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, the following operations may be performed on the territory of a free warehouse:
   1. keeping;
   2. operations on loading (unloading) of goods and other cargo operations related to storage;
   3. operations necessary to ensure the safety of goods, as well as the usual operations for the preparation of goods for transportation (transportation) and sale, including batch splitting, shipment formation, sorting, packaging, repacking, labeling, operations to improve commodity qualities;
   4. operations for the processing (processing) of goods, the manufacture of goods (including assembly, disassembly, installation, fitting), repair or maintenance of goods, including in the commission of which foreign goods placed under the customs procedure of a free warehouse participate in or facilitate the manufacture (receipt) of goods, even if such foreign goods in whole or in part are consumed (consumed) in the process of manufacturing (receiving) goods and (or) are not contained in goods manufactured (received) from goods placed under the customs procedure of a free warehouse (hereinafter in this chapter - operations for processing goods placed under the customs procedure of a free warehouse). Foreign goods that participate in or contribute to the production (receipt) of goods when processing goods placed under the customs procedure of a free warehouse do not include goods that are auxiliary means in the technological process (for example, equipment, machines, devices).;
   5. use (operation) of equipment, machines and aggregates, spare parts for them in order to perform operations for processing goods placed under the customs procedure of a free warehouse, as well as other operations related to the operation and functioning of a free warehouse;
   6. the use of goods for the construction of industrial real estate and auxiliary infrastructure (hereinafter referred to in this chapter as real estate objects) on the territory of a free warehouse;
   7. sampling and (or) samples of goods in accordance with Article 17 of this Code;
   8. other operations established by the legislation of the member states on customs regulation in accordance with the objectives of creating free warehouses.
2. The fact of full or partial consumption of goods, including when spending (consumption) in the process of manufacturing (receiving) goods, ensuring production processes, maintenance and operation of equipment, machines and aggregates used in the territory of a free warehouse, as well as for the construction of real estate objects, is subject to reflection in the reports submitted to the customs authority in accordance with the sixth paragraph of Article 424 of this Code.
3. The list of operations in respect of goods placed under the customs procedure of a free warehouse provided for in paragraph 1 of this Article may be reduced in accordance with the legislation of the Member States on customs regulation when creating a free warehouse based on the purposes of its creation.
4. The operations provided for in subparagraphs 1-3 and 5 of paragraph 1 of this Article are allowed only by the owner of a free warehouse.
   The legislation of the Member States on customs regulation may define other persons entitled to perform the operations specified in this paragraph.
5. With the permission of the customs authority, it is allowed to export goods placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse from the territory of a free warehouse without completing the customs procedure of a free warehouse in the following cases:
   1. The specified goods, which are equipment or other basic production facilities put into operation and used by the owner of a free warehouse, or parts of the specified basic production facilities, are exported to the rest of the customs territory of the Union for their repair (except for major repairs, modernization), maintenance or other operations necessary to maintain such goods in normal condition. (working) condition;
   2. these goods are exported to the rest of the customs territory of the Union for performing operations for their technical testing, research, testing, verification, including those provided for by the production process, as well as for their demonstration as samples;
   3. the specified goods are exported to the rest of the territory of the member state in whose territory the owner of the free warehouse is included in the register of owners of free warehouses, to perform customs operations upon completion of the customs procedure of the free warehouse outside the free warehouse in the customs authority authorized in accordance with the legislation of the member state on customs regulation to performcustoms operationsin relation to such goods;
   4. the specified goods are exported for placement and stay in the territory of another free warehouse in the cases provided for by the legislation of the Member States in accordance with paragraph 5 of Article 212 of this Code.
6. The goods specified in sub-paragraphs 1 and 2 of paragraph 5 of this Article are subject to re-importation into the territory of a free warehouse before the expiration of the period established by the customs authority, based on the purposes and circumstances of such operations. The term established by the customs authority may be extended upon a reasoned request of the declarant of these goods.
   In respect of the goods specified in subparagraph 3 of paragraph 5 of this Article, the effect of the customs procedure of the free warehouse must be completed before the expiration of the period established by the customs authority. The term established by the customs authority may be extended upon a reasoned request of the declarant of these goods.
   The goods specified in subparagraph 4 of paragraph 5 of this Article must be placed on the territory of another free warehouse before the expiration of the period established by the customs authority. The term established by the customs authority may be extended upon a reasoned request of the declarant of these goods.
7. The procedure for the issuance by the customs authority of the permit specified in paragraph 5 of this Article shall be established in accordance with the legislation of the Member States on customs regulation.
8. In respect of all or part of the goods placed under the customs procedure of a free warehouse, and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, transactions involving the transfer of ownership, use and (or) disposal of these goods may be made. At the same time, the operation of the customs procedure of a free warehouse must be completed in accordance with the procedure established by this Code, except for cases when, in accordance with paragraph 9 of this Article, the transfer of these goods is allowed without the completion of the customs procedure of a free warehouse.
9. It is allowed to transfer goods placed under the customs procedure of a free warehouse, and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, without completing the customs procedure of a free warehouse in possession and (or) use:
   1. to the contractor (subcontractor) or other person who will carry out construction and (or) installation contract work on the territory of the free warehouse;
   2. to the carrier for their transportation;
   3. persons who will carry out repairs (except for major repairs, modernization), maintenance and perform other operations necessary to maintain such goods in normal (working) condition;
   4. persons who will perform operations for technical testing, research, testing, verification of such goods provided for by the production process, as well as their demonstration as samples;
   5. persons who will carry out operations in respect of goods exported from the territory of a free warehouse, in the cases provided for in subparagraphs 1 and 2 of paragraph 5 of this article.
10. The transfer of goods to the possession and (or) use of persons specified in paragraph 9 of this Article does not exempt the declarant of goods placed under the customs procedure of a free warehouse from compliance with the conditions for the use of goods in accordance with the customs procedure of a free warehouse provided for in this chapter.

Article 214.Identificationforeign goods placed under the customs procedure of a free warehouse, in goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse

1. In order to identify foreign goods placed under the customs procedure of a free warehouse, the following methods may be used in goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse:
   1. affixing seals, stamps by the owner of a free warehouse or customs officials, applying digital and other markings to foreign goods placed under the customs procedure of a free warehouse;
   2. detailed description, photographing, image on the scale of foreign goods;
   3. comparison of pre-selected samples and (or) samples of foreign goods and goods made (obtained) from foreign goods;
   4. the use of existing labeling of goods, including in the form of serial numbers;
   5. other methods that can be applied based on the nature of the goods placed under the customs procedure of a free warehouse and the operations performed for processing goods placed under the customs procedure of a free warehouse, including by examining the submitted documents containing detailed information about the use of foreign goods placed under the customs procedure of a free warehouse in the technological process of operations processing of goods placed under the customs procedure of a free warehouse, as well as the technology of their production, or by carrying out customs control during the processing of goods placed under the customs procedure of a free warehouse.
2. The procedure for the identification of foreign goods placed under the customs procedure of a free warehouse in goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse is established in accordance with the legislation of the Member States on customs regulation.

Article 215. Completion and termination of the free warehouse customs procedure

1. The action of the customs procedure of the free warehouse must be completed in the following cases:
   1. termination of the operation of the free warehouse within 6 months from the date of termination of the operation of the free warehouse;
   2. export of goods placed under the customs procedure of a free warehouse, goods manufactured (received) from goods placed under the customs procedure of a free warehouse, from the territory of a free warehouse, except in cases of export of such goods:
      • for the purposes specified in paragraph 5 of Article 213 of this Code;
      • for burial, neutralization, disposal or destruction in any other way in accordance with the legislation of the Member States, if such goods have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended;
   3. transfer by the declarant of the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse to another person in accordance with paragraph 10 of this article, except for the transfer of goods in the cases specified in paragraph 9 of Article 213 of this Code.
2. Upon completion of the customs procedure of a free warehouse, the declarant of goods may be a person who was the declarant of goods when they were placed under the customs procedure of a free warehouse, and if this is provided for by the legislation of the Member States on customs regulation, another person.
3. Upon termination of the functioning of a free warehouse, the effect of the customs procedure of a free warehouse is completed by placing under the customs procedures provided for by this Code, with the exception of the customs procedure of customs transit, goods located in the territory of a free warehouse placed under the customs procedure of a free warehouse, goods manufactured (received) from goods placed under the customs procedure of a free warehouse, taking into account the points 4 and 5 of this article or is completed without being placed under customs procedures in accordance with paragraphs 7 and 9 of this article.
   In case of non-completion of the free warehouse customs procedure in accordance with the first paragraph of this paragraph, this customs procedure shall be terminated upon expiration of the period specified in subparagraph 1 of paragraph 1 of this Article, and the goods are detained by customs authorities in accordance with Chapter 51 of this Code.
4. For the export of goods from the territory of a free warehouse outside the customs territory of the Union, the effect of the customs procedure of a free warehouse is completed by placing:
   1. under the customs procedure of re-export:
      • foreign goods placed under the customs procedure of a free warehouse and exported from the territory of a free warehouse in an unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
      • goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse and not recognized in accordance with Article 218 of this Code as goods of the Union;
   2. under the customs procedure of export:
      • goods of the Union placed under the customs procedure of a free warehouse;
      • goods manufactured (received) from the goods of the Union;
      • goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse and recognized in accordance with Article 218 of this Code as goods of the Union.
5. For the export of goods from the territory of a free warehouse to the rest of the customs territory of the Union, the effect of the customs procedure of a free warehouse is completed by placing:
   1. under the customs procedures specified in subparagraphs 1, 4, 5, 7, 10 and 14-16 of paragraph 2 of Article 127 of this Code, foreign goods placed under the customs procedure of a free warehouse exported from the territory of a free warehouse in an unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions conditions of transportation (transportation) and (or) storage, and goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, taking into account paragraph 6 of this article;
   2. under the customs procedure of reimport:
      • goods of the Union placed under the customs procedure of a free warehouse that have remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
      • goods manufactured (received) exclusively from the goods of the Union placed under the customs procedure of a free warehouse, upon completion of the customs procedure of a free warehouse in respect of the goods of the Union.
6. If the goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse include foreign goods subject to internal market protection measures, such goods for export from the territory of a free warehouse to the rest of the customs territory of the Union may be placed under the customs procedures specified in subparagraphs 1 and 7 of paragraph 2 of Article 127 of this Code, subject to identification in these goods of foreign goods placed under the customs procedure of a free warehouse.
7. The operation of the customs procedure of a free warehouse is completed without being placed under customs procedures in the case provided for in paragraph 9 of this Article, as well as in the following cases:
   1. goods placed under the customs procedure of a free warehouse and goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended, are exported from the territory of a free warehouse for burial, neutralization, disposal or destruction in another way in in accordance with the legislation of the Member States. At the same time, the effect of the free warehouse customs procedure ends with respect to the part of goods placed under the free warehouse customs procedure corresponding to the number of goods buried, neutralized, disposed of and (or) destroyed in another way, and determined in accordance with the legislation of the Member States on customs regulation;
   2. goods placed under the customs procedure of a free warehouse are destroyed and (or) irretrievably lost as a result of an accident or force majeure, or irretrievably lost as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, and the fact of such destruction or irretrievable loss is recognized by the customs authority in accordance with the legislation of the member States on customs regulation.
8. The procedure for completing the customs procedure of a free warehouse in the cases provided for in paragraph 7 of this Article shall be established in accordance with the legislation of the Member States on customs regulation.
9. Upon termination of the operation of a free warehouse, the effect of the customs procedure of a free warehouse in respect of goods placed under the customs procedure of a free warehouse and being equipment put into operation and used by the owner of a free warehouse, or goods used by the owner of a free warehouse to create real estate objects on the territory of a free warehouse and being an integral part of such real estate objects, ends without placing the specified goods under customs procedures in accordance with the procedure established by the legislation of the member states.
   These goods acquire the status of goods of the Union from the date of completion of the customs procedure of the free warehouse.
10. When the declarant transfers the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse to another person, the effect of the customs procedure of a free warehouse is terminated in accordance with subparagraph 1 of paragraph 5 of this article.
11. The termination of the customs procedure of a free warehouse upon liquidation of the owner of a free warehouse is carried out in accordance with the legislation of the Member States on customs regulation.

Article 216. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse, the term of their payment and calculation

1. The duty to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse arises from the declarant from the moment of registration by the customs authority of the goods declaration, and in respect of goods declared for release before filing the goods declaration, from the person who filed an application for the release of goods before filing a declaration for goods, - from the moment of registration by the customs authority of an application for the release of goods before filing a declaration for goods.
2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse is terminated by the declarant upon the occurrence of the following circumstances:
   1. termination of the free warehouse customs procedure in accordance with Article 215 of this Code, including after the occurrence of the circumstances specified in paragraph 4 of this Article, except for the termination of the free warehouse customs procedure by placing under the customs procedure for the export of goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code;
   2. export from the customs territory of the Union of goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code placed under the customs procedure of export;
   3. placement of goods in respect of which the free warehouse customs procedure has been terminated, and (or) goods manufactured (obtained) from goods placed under the free warehouse customs procedure, within the framework of the application of such a customs procedure, the effect of which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
   4. fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this article;
   5. recognition by the customs authority, in accordance with the legislation of the member states on customs regulation, of the fact of destruction and (or) irrevocable loss of foreign goods placed under the customs procedure of a free warehouse, and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, as a result of an accident or force majeure or the fact of irrevocable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except for cases when, before such destruction or irretrievable loss, in accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come in respect of these foreign goods;
   6. refusal to release goods in accordance with the customs procedure of a free warehouse - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose when registering a declaration for goods or an application for the release of goods before filing a declaration for goods;
   7. revocation of the declaration for goods in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for goods;
   8. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
   9. detention of goods by the customs body in accordance with Chapter 51 of this Code;
   10. placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if such goods were not previously released.
3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.
4. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:
   1. in case of export from the territory of a free warehouse of foreign goods placed under the customs procedure of a free warehouse, and (or) goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, before the completion of the customs procedure of a free warehouse for such goods, or without the permission of the customs authority in the cases specified in paragraph 5 of Article 213 of this Code, with the exception of cases when such goods can be exported from the territory of a free warehouse without completing the customs procedure of a free warehouse in the cases provided for in subparagraph 2 of paragraph 1 of Article 215 of this Code, - the day of export from the territory of a free warehouse, and if this day is not established, - the day of identification of the fact of such removal from the territory of a free warehouse;
   2. in case of transfer of foreign goods placed under the customs procedure of a free warehouse and (or) goods made (received) from foreign goods placed under the customs procedure of a free warehouse to another person before the completion of the customs procedure of a free warehouse for such goods, except in cases when such goods can be transferred in the following cases: provided for in paragraph 9 of Article 213 of this Code - the day of the transfer of goods, and if this day is not established, - the day of revealing the fact of such transfer;
   3. in case of non-return to the territory of the free warehouse before the expiration of the period established by the customs authority in accordance with paragraph one of paragraph 6 of Article 213 of this Code, goods exported from the territory of the free warehouse in the cases specified in subparagraphs 1 and 2 of paragraph 5 of Article 213 of this Code - the day of expiration of the period established by the customs authority in accordance with the first paragraph of paragraph 6 of Article 213 of this Code;
   4. in case of non-completion of the customs procedure of the free warehouse before the expiration of the period established by the customs authority in accordance with paragraph two of paragraph 6 of Article 213 of this Code, in respect of goods exported from the territory of the free warehouse in the case specified in subparagraph 3 of paragraph 5 of Article 213 of this Code - the day of expiration of this period;
   5. in case of non-placement on the territory of another free warehouse before the expiration of the period established by the customs authority in accordance with paragraph three of paragraph 6 of Article 213 of this Code, goods exported from the territory of the free warehouse in the case specified in subparagraph 4 of paragraph 5 of Article 213 of this Code - the date of expiration of the period established by the customs authority in accordance with paragraph third paragraph 6 of Article 213 of this Code;
   6. in case of loss of foreign goods placed under the customs procedure of a free warehouse, and (or) goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of loss of goods, and if this day is not established, - the day of revealing the fact of such loss;
   7. in case of failure to submit to the customs authority within the time period established by it documents confirming the fact of burial, neutralization, disposal or destruction by other means of the goods specified in the third paragraph of subparagraph 2 of paragraph 1 of Article 215 of this Code - the day of export of such goods outside the territory of the free warehouse;
   8. in case of termination in accordance with paragraph three of paragraph 5 of Article 139 of this Code of the customs procedure of export in respect of the goods specified in paragraph four of subparagraph 2 of paragraph 4 of Article 215 of this Code, with the exception of termination of the customs procedure of export in respect of these goods, which at the time of such termination are in the territory of a free warehouse, - day, following the day of expiration of the period established by the first paragraph of paragraph 5 of Article 139 of this Code.
5. If the circumstances specified in paragraph 4 of this Article have occurred in respect of foreign goods placed under the customs procedure of a free warehouse, import customs duties,taxes, special, anti-dumping, countervailing duties are payable as if such foreign goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.
   If the circumstances specified in paragraph 4 of this Article have occurred in respect of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, and in such goods, in accordance with Article 214 of this Code, foreign goods placed under the customs procedure of a free warehouse, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in respect of foreign goods placed under the customs procedure of a free warehouse and used for the manufacture of goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, as if such foreign goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits on payment of import customs duties and taxes.
   In the cases specified in paragraphs one and two of this paragraph, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, effective on the day of registration by the customs authority of the goods declaration filed for placing goods under the customs procedure of a free warehouse, are applied, and in respect of goods, the release of which, when they are placed under the customs procedure of a free warehouse, was made before the filing of the goods declaration, - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration.
6. If the circumstances specified in paragraph 4 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, and in such goods, in accordance with Article 214 of this Code, foreign goods placed under the customs procedure of a free warehouse, import customs duties, taxes are not identified, special, anti-dumping, countervailing duties are payable as if such goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.In this case, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.
   For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article in respect of goods manufactured by (received) from foreign goods placed under the customs procedure of a free warehouse.If, in order to determine the customs value of goods, as well as to calculate import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of the member state, such recalculation is carried out at the exchange rate effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, compensation duties in accordance with paragraph 4 of this article.If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account the item 3 of Article 20 of this Code.
   If the product code in accordance with the Commodity Nomenclature of foreign economic activity is defined at the level of grouping with the number of characters less than 10:
   • for the calculation of import customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied;
   • for the calculation of taxes, the highest of the rates of value added tax, the highest of the rates of excise taxes (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the rates of customs duties is established, is applied;
   • for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping, taking into account the tenth paragraph of this paragraph, is applied.Special, anti-dumping, countervailing duties are calculated based on the origin of goods confirmed in accordance with Chapter 4 of this Code and (or) other information necessary to determine these duties. If the origin of the goods and (or) other information necessary to determine the specified duties are not confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established in respect of goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or goods included in the grouping, if the codes of goods in accordance with the Commodity Nomenclature of Foreign economic activity are defined at the level of grouping with the number of characters less than 10.
     If accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated on the basis of such accurate information, and the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties, overpaid and (or) overcharged amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded (offset) or unpaid amounts are recovered in accordance with chapters 10 and 11 and Articles 76 and 77 of this Code.
7. Interest is payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 5 of this Article, as if a deferral of their payment was granted in respect of these amounts from the date of placing goods under the customs procedure of a free warehouse to the date of expiry of the payment of import customs duties, taxes, special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.
8. In case of termination of the customs procedure of a free warehouse, or export from the customs territory of the Union of the goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code placed under the customs procedure of export, or placement in accordance with paragraph 7 of Article 129 of this Code of goods under customs procedures applicable to foreign goods, or detention of such goods customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) the amounts of customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this Article, are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Article 217. Features of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties when placing goods placed under the customs procedure of a free warehouse and goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse under separate customs procedures

1. When placing foreign goods placed under the customs procedure of a free warehouse and not subjected in the territory of a free warehouse to processing operations of goods placed under the customs procedure of a free warehouse, under the customs procedure of release for domestic consumption, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied to the calculation of import customs duties, taxes, special, antidumping, countervailing duties, effective on the day of registration by the customs authority of the declaration for goods filed for placing goods under the customs procedure of a free warehouse, and in respect of goods whose release when placed under the customs procedure of a free warehouse was made before the filing of the declaration for goods - on the day of registration by the customs authority of the application for the release of goods before filing declarations for goods, except for the case specified in the second paragraph of this paragraph.
   When placing under the customs procedure of release for domestic consumption of equipment placed under the customs procedure of a free warehouse, put into operation and used by the owner of a free warehouse to perform operations provided for in paragraph 1 of Article 213 of this Code, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied to calculate import customs duties, taxes, special, anti-dumping, countervailing duties, effective on the day of registration by the customs authority of the declaration for goods submitted for placing equipment under the customs procedure of release for domestic consumption.
2. When placed under the customs procedures specified in sub-paragraphs 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code, goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse:
   1. subject to identification in the specified goods of foreign goods placed under the customs procedure of a free warehouse, carried out in accordance with Article 214 of this Code, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in respect of foreign goods placed under the customs procedure of a free warehouse and used in the manufacture of goods made (received) from foreign goods placed under the customs procedure of a free warehouse. At the same time, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, effective on the day of registration by the customs authority of the declaration for goods filed for placing goods under the customs procedure of a free warehouse, and in respect of goods whose release at their the placement of a free warehouse under the customs procedure is made before the filing of a declaration for goods, - on the day of registration by the customs authority of an application for the release of goods before the filing of a declaration for goods;
   2. in the absence on the day of registration by the customs authority of a declaration for goods in respect of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, identification of foreign goods placed under the customs procedure of a free warehouse in goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, carried out in In accordance with Article 214 of this Code, import customs duties and taxes are calculated in respect of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse. At the same time, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration for goods submitted for placement under customs procedures specified in subparagraphs 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code are applied. The basis for calculating import customs duties at the ad valorem rate in this case is the estimated value of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, the procedure for determining which is established by the Commission.
3. Upon completion of the free warehouse customs procedure by placing goods manufactured (received) from foreign goods placed under the free warehouse customs procedure under customs procedures in accordance with paragraph 10 of Article 215 of this Code, import customs duties and taxes are calculated in respect of goods manufactured (received) from foreign goods placed under the free warehouse customs procedure warehouse. At the same time, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration for goods filed for placing goods under customs procedures specified in subparagraphs 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code are applied.
4. If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties in the cases specified in paragraphs 1-3 of this Article, it is required to convert foreign currency into the currency of the member State, such recalculation is carried out at the exchange rate effective on the day of application of the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, established for each case.

Article 218. Determination of the status of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse

1. If goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse are exported from the customs territory of the Union, the status of such goods is determined in accordance with the criteria of sufficient processing of goods, which can be expressed in:
   1. changing the code of goods in accordance with the Commodity Nomenclature of Foreign economic activity at the level of any of the first 4 characters;
   2. changes in the value of goods when the percentage of the cost of materials used or value added reaches a fixed share in the price of the final product (ad valorem share rule);
   3. the fulfillment of the necessary conditions, the performance of production and technological operations sufficient for the recognition of goods as goods of the Union.
2. Goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse for the purposes of export from the customs territory of the Union are recognized as goods of the Union if one of the following conditions is met as a result of operations for the manufacture (receipt) of goods:
   1. there has been a change in the code of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 characters, except for the cases specified in paragraph 3 of this article.;
   2. the percentage share of the value of foreign goods placed under the customs procedure of a free warehouse does not exceed a fixed share in the price of the final product, or the value added reaches a fixed share in the price of the final product, except for the cases specified in paragraph 3 of this article;
   3. with respect to the goods, the conditions have been met, production and technological operations have been carried out sufficient to recognize goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse as goods of the Union, with the exception of the case specified in the first paragraph of paragraph 3 of this Article.
3. Goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse are not recognized as goods of the Union if only those operations that do not meet the criteria for sufficient processing are performed in respect of such goods, regardless of the fulfillment of other conditions.
   Changing the code of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 signs and the ad valorem share rule are not applied as criteria for sufficient processing of goods made (received) from foreign goods placed under the customs procedure of a free warehouse, if in respect of goods made (received) from foreign goods, the list of conditions, production and technological operations sufficient for the recognition of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse as goods of the Union is defined.
4. The list of conditions, production and technological operations sufficient for the recognition of goods made (received) from foreign goods placed under the customs procedure of a free warehouse as goods of the Union, as well as the list of operations whose performance does not meet the criteria of sufficient processing in determining the status of goods made (received) from foreign goods placed under the customs procedure free warehouse, determined by the Commission.
5. The procedure for using the ad valorem share rule as a criterion for sufficient processing of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse is determined by the Commission.
   The ad valorem share rule is not applied as a criterion for sufficient processing when performing repair operations on goods of the Union placed under the customs procedure of a free warehouse.
6. The status of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse is determined by an authorized state body or an authorized organization of a member State.
7. As a document confirming the status of goods made (received) from foreign goods placed under the customs procedure of a free warehouse, an authorized state body or an authorized organization of a member state issues an opinion on the recognition of goods made (received) from foreign goods placed under the customs procedure of a free warehouse as goods of the Union or an opinion on the recognition of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, which are not Union goods.The forms of these conclusions, the structure and format of such conclusions in the form of electronic documents, the procedure for filling them out, as well as the procedure for their issuance and application are determined by the Commission.
8. In the absence, cancellation or invalidation of a document confirming the status of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, such goods at the end of the customs procedure of a free warehouse for the purpose of their export from the customs territory of the Union are considered as goods of the Union, and for other purposes - as foreign goods.